JUDGMENT

DR. RIAZ MEHMOOD, MEMBER (JUDICIAL).-The appellant has assailed, in this appeal, the Order-in-Original No.154 of 2003, dated 23-2-2004, passed by the learned Additional Collector (Adjudication).2. Earlier, the appellant had filed Writ Petition No. 1011/04, but withdrew the same on 10-2-2005 and the Hon'ble Lahore High Court, Lahore disposed of the writ petition as having been withdrawn and observed "however, the learned Tribunal will sympathetically consider his petition for condonation of delay in accordance with law". The appeal was time-barred however was admitted for regular hearing by my learned predecessor vide his order, dated 29-3-2005. The delay appeared to have been condoned or is hereby condoned.3. The case set up by the appellant in the memo. of appeal is that he had purchased a Toyota Corolla Car bearing Registration No. VRF-73, chassis No.EE-90-0202829, Engine No.2E-1711259, capacity 1295 cc, Model 1988, colour white in consideration of Rs.5,00,000 from Muhammad Omer Fayy...